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All Journal Jurnal Akuntansi Multiparadigma Jurnal ASET (Akuntansi Riset) Jurnal Ekonomi & Keuangan Islam AFEBI Accounting Review AFEBI Management and Business Review Owner : Riset dan Jurnal Akuntansi Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Aplikasi Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Akuntansi dan Keuangan Indonesia International Journal of Contemporary Accounting IIJSE
Shauki, Elvia Rosantina
Department Accounting, Faculty Of Economics And Business, Universitas Indonesia, Jakarta, Indonesia
Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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THE CONTINGENT-FIT OF CONTEXTUAL FACTORS, SUSTAINABILITY INNOVATION AND UNIT BUSINESS PERFORMANCE: A RESEARCH MODEL AND EMPIRICAL EVIDENCE Anis, Idrianita; Elvia Rosantina Shauki
International Journal of Contemporary Accounting Vol. 5 No. 1 (2023): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ijca.v5i1.16773

Abstract

This study aims to analyses the effect of contingent-fit between organizational contextual factors and sustainability innovation on business unit performance. This study also analyzes the contingent-fit moderating role on the relationship between innovation capability and business unit performance of unit business banking institutions in Indonesia. This study uses contingency theory as a modern system approach in measuring contingent fit. It uses a cross-sectional survey and 75 (seventy-five) items questinaire and 306 credit officers as respondents. The result shows that the contingent fit positively affects business unit performance. It plays a moderating role in the relationship between innovation capability and performance, indicated by decreasing magnitude difference in the performance of business units with high and low innovation capability. This uniqueness of the study is on the construction of the contingent-fit and the innovation capability based on knowledge sharing and utilizing new knowledge, method, and technology. This study gives practical and social implication to unit business of banking institutions.
SDGs Social Disclosure: Symbolic and Substantive Analysis of Islamic Banks 2021–2023 Fadhillah, Muhammad Yusuf; Shauki, Elvia R.
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7636

Abstract

This study investigates how five Indonesian Islamic banks (BSI, BMI, BTPS, BAS, and PDSB) disclose social aspects in their sustainability reports from 2021 to 2023. The analysis focuses on GRI indicators 401–419 that are aligned with the social pillar of the Sustainable Development Goals (SDGs), specifically SDG 4, 5, 10, 11, 16, and 17. Employing qualitative content, thematic, and constant comparative analysis, the study utilizes indexing based on five criteria: quantitative disclosure, concrete actions, specificity and relevance, consistency, and transparency. The findings reveal that BMI, BSI, and BTPS demonstrate high levels of commitment, as indicated by indexing results of 60–80%, 52–57%, and 45–50%, respectively. These disclosures are supported by valid and strong evidence, indicating substantive reporting. In contrast, BAS and PDSB show lower levels of commitment, with indexing scores of 0–54% and 0%, respectively. The narrative content in their disclosures lacks solid supporting evidence, suggesting a symbolic rather than substantive reporting. From the perspective of institutional theory, BSI, BMI, and BTPS reflect the influence of coercive and normative pressures, as shown by compliance with regulations such as POJK 51/2017 and the consistent adoption of the GRI-based reporting structure. Conversely, BAS and PDSB are more influenced by coercive and mimetic pressures, demonstrated by minimal disclosures that tend to imitate other reports without internalizing sustainability principles.
Evaluasi Pengungkapan Laporan Keberlanjutan Berdasarkan GRI Framework Pada PT. Bank Syariah Indonesia Chandra, Bella Amelia; Shauki, Elvia Rosantina
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2059

Abstract

Penelitian ini bertujuan untuk menilai sejauh mana Bank Syariah Indonesia (BSI) yang merupakan hasil penggabungan Bank Himbara Syariah, terhadap strategi pelaporan keberlanjutannya dalam memperoleh legitimasi dari stakeholder. Investigasi sebelumnya menunjukkan bahwa tingkat pengungkapan laporan keberlanjutan bank Himbara yang berbasis GRI relatif rendah. Dikhawatirkan BSI mengadopsi pengungkapan yang serupa seperti Bank Himbara. Strategi penelitian ini mengadopsi single phenomenon case study dengan pendekatan multiple unit analysis yakni Bank Negara Indonesia Syariah (BNIs), Bank Rakyat Indonesia Syariah (BRIs), Bank Mandiri Syariah, dan Bank Syariah Indonesia (BSI). Penelitian ini menggunakan metodologi kualitatif deskriptif dengan sumber data metodologi sekunder melalui laporan keberlanjutan. Hasil temuan diperoleh dengan menggunakan aplikasi software NVivo14 dan dianalisis menggunakan analisis konten, analisis tematik, dan analisis konstan komparatif untuk menghasilkan pola dan kesimpulan mengenai strategi BSI dalam melaporkan keberlanjutannya terkait merger bank Himbara dengan menggunakan rerangka teori legitimasi. Hasil penelitian menemukan bahwa Bank BSI menerapkan strategi gaining untuk memperkuat posisi di pasar perbankan syariah dan maintaining legitimasi yang diperoleh dari masa lampau (protect past accomplishment) dalam pelaporan keberlanjutan. Hasil ini sejalan dengan teori legitimasi Suchman (1995). Selain upaya gaining, upaya maintaining legitimasi BSI juga terlihat dalam peningkatan jumlah pelaporan keberlanjutan. Namun, pertambahan tersebut tidak signifikan karena terdapat beberapa indikator GRI yang baru efektif diberlakukan pada pelaporan keberlanjutan tahun 2021. Sebagian besar pengungkapan indikator GRI merupakan kontinuitas dari Bank Himbara Syariah sebelum merger.
Motivasai Keputusan Implementasi PSAK 73 Pada PT X Shauki, Elvia R.; Mustofa, Najib
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2224

Abstract

This research aims to evaluating policy making for implementing PSAK 73 in companies in Indonesia, based on PT X which is there will still be problems that arise until 2022. The implementation of PSAK 73, which began in 2020, forced companies in Indonesia to adjust their lease contracts and calculations related to their leases. The significant change from PSAK 30 to PSAK 73 has caused a lot of confusion and errors in its application at PT X especially at its branch offices. A qualitative case study method approach with multiple embedded unit analysis using documentation, observation and semi-structured interview data. This research uses content analysis, thematic analysis, and constant comparison using NVivo 12 Plus software. Institutional logics is relevant in explaining the relationship between individual behavior and institutions that can influence an action. The results of the study show that symbolic carriers (PSAK 73) affect material carriers (actor, routines, artifacts, and procedures) thereby triggering the coupling practice in preparation of SOPs referring to PSAK 73 and the decoupling practice occurred when there are problems that are not stated in the regulations so the company makes adjustments. There are multiple logics including the logic of actors, routines, artifacts and procedures. The competing logics are logic of procedures and actors in adjustment of lease management conditions. Procedure logics is the dominant logic that is the reference of lease management. PT X need to design more appropriate policies taking into account company behavior
ANALISIS KRISIS LEGITIMASI DAN STRATEGI KEBERLANJUTAN PT XYZ AKIBAT KONFLIK LAHAN DENGAN MASYARAKAT Emalia, Deasy; Shauki, Elvia R.
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 1 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i1.3100

Abstract

This study aims to analyze the crisis of legitimacy and sustainable development of PT XYZ due to land conflicts with the community, by using legitimacy theory as a basis in helping to analyze by giving meaning to the data findings from research results on the influence of land conflicts on the company's legitimacy and sustainable development. This study uses a case study research strategy and a qualitative research approach, using a single unit analysis, namely PT XYZ. The research method used in this study uses a qualitative descriptive method to help describe and explain the findings of the research data through observation, documentation, and interviews which will then be analyzed using content analysis, thematic analysis, and constant comparative analysis. This study reveals the influence of land conflicts on the legitimacy and sustainable development of companies. This study succeeded in revealing legitimacy repairing as a form of corporate legitimacy crisis, and found that the strategy adopted by companies based on legitimacy theory is a general strategy of "avoid overreaction/don't panic" and a pragmatic legitimacy strategy of "deny", "create monitors". This research is different from previous research because this research was conducted to look at it from an internal company perspective by using primary and secondary data to overcome the limitations of previous research that came from online disclosure media such as company websites and online news as well as conducting observations, documentation and direct interviews with companies.
Co-Authors Angelina Enny Yulyanti Arya P. Rizal Chandra, Bella Amelia Deasy Emalia Desyandri Desyandri Emalia, Deasy Fadhillah, Muhammad Yusuf Gentiga Muhammad Zairin Gigih Alfrian Pratama Putra Gunawan Sapto Nugroho Idrianita Anis Joko Kisworo Monica Priski Cahya Maulidya Mustofa, Najib Putri Purwandari Hasan Rachma Aprilia Rizal, Arya Prabu Rizal, Arya Prabu Samuel, George Willcox Shabrina Ramadania Sudarman Damanik Sugiarto Kasmuri Taofik Muhammad Gumelar Tasya Anindya Pramesti Taufika Nurani Fajri